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注会综合阶段英语水平提升班——第八单元3

t-admin154 网校老师 发表于 2017-10-29 16:52:05 | 评论:0  查看:489次 [注会英语]
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Unit 8          Auditing
二、Key points
15. 对舞弊和法律法规的考虑
ISA 240 recognizes that misstatement in the financial statements can arise from either fraud or error. The distinguishing factor is whether the underlying action that resulted in the misstatement was intentional or unintentional.
财务报表中的错报源于舞弊或者错误。两者的区别在于导致错报的根本行为是主观上的故意还是无意的。
Fraud can be split into two types:
①Fraudulent financial reporting: deliberately misstating the accounts to make the company look better/worse than it actually is.
②Misappropriation of assets: the theft of the company’s assets such as cash or inventory.
舞弊可以分为两类:编制虚假财务报告和侵占资产
The external auditor is responsible for obtaining reasonable assurance that the financial statements, taken as a whole, are free from material misstatement, whether caused by fraud or error. In order to achieve this,auditors must maintain an attitude of professional skepticism.
外部的审计人员要合理保证财务报表整体上没有由于舞弊或者错误产生的重大错报。为此,审计人员必须保持职业的怀疑态度。
Owing to the inherent limitations of an audit, there is an unavoidable risk that some material misstatements may not be detected, even when the audit is planned and performed in accordance with ISAs.
由于审计固有的局限性,即使按照国际审计准则的要求计划并执行了审计工作,但是一些重大的错误仍没有被发现,这种风险是不可避免的。
If the auditor identifies a fraud they should communicate the matter on a timely basis to the appropriate level of management.
如果注册会计师发现了舞弊,应当及时与合适的管理层进行沟通。
The directors have a primary responsibility for the prevention and detection of fraud. By implementing an effective system of internal control they should reduce the possibility of undetected fraud occurring to a minimum.
公司管理层对于防止和发现舞弊负有主要责任。他们应该通过实施有效的内部控制,将没有发现舞弊的可能性降到最低。
Management are responsible for ensuring the entity complies with relevant laws and regulations. The auditor is responsible for obtaining reasonable assurance that the financial statements are free from material misstatement. Non-compliance with laws and regulations can impact the financial statements. In the worst case scenario this could affect the ability of the company to continue as a going concern(持续经营). Therefore the auditor has to consider compliance with laws and regulations when planning, performing and reviewing audit procedures. In addition the auditor may also need to report identified non-compliance with laws and regulations either to management or to a regulatory body ( in the case of breach of money laundering regulations ), if the issue requires such action.
管理层的责任是确保被审计单位的经营活动符合法律法规的规定。注册会计师在计划,执行,复核审计程序时要考虑被审计单位是否符合法律法规的规定。对于识别出来的违反法律法规的行为,注册会计师应向管理层报告,如果需要,要向监管机构报告。
16. 专家工作
ISA 620 states that the auditor should obtain sufficient and appropriate evidence that the work of the expert is adequate for the purpose of the audit. In making this assessment the external auditor must assess the expert’s independence and objectivity and competence.
注册会计师应获取充分适当的证据,证明专家的工作足以实现审计目的。在此过程中,外部审计人员必须评价专家的独立性,客观性和胜任能力。
17. 内部审计人员的工作
ISA 610 states that before relying on the work of internal auditors, the external auditor must determine whether it is likely to be adequate for the purposes of the audit. If the auditor considers it appropriate to use the work of the internal audit function they then have to incorporate this into their planning to assess the impact on the nature, timing and extent of further audit procedures. They also have to plan adequate time to review the work of the internal audit function.  
在确定利用内部审计人员工作之前,外部审计人员必须确定内部审计人员的工作是否可能足以实现审计目的。如果认为是适当的,那么就要将此纳入计划,评价对于进一步审计程序的性质,时间安排和范围的影响。外部审计人员也要计划充足的时间来复核内部审计部门的工作。
18. 集团审计
Responsibility
The group engagement partner is responsible for the direction, supervision and performance of the group audit engagement in compliance with professional standards and applicable legal and regulatory requirements.
As a result, the auditor’s report on the group financial statements shall not refer to a component auditor, unless required by law or regulation to include such reference.
If such reference is required by law or regulation, the auditor’s report shall indicate that the reference does not diminish the group engagement partner’s or the group engagement partner’s firm’s responsibility for the group audit opinion.
集团项目合伙人应当按照职业准则和适用的法律法规的规定负责指导、监督和执行集团审计业务。注册会计师对集团财务报表出具的审计报告不应提及组成部分注册会计师,除非法律法规另有规定。如果法律法规要求在审计报告中提及组成部分注册会计师,审计报告应当指明,这种提及并不减轻集团项目合伙人及其所在的会计师事务所对集团审计意见承担的责任。
Acceptance and Continuance承接与保持
In applying ISA 220, the group engagement partner shall determine whether sufficient appropriate audit evidence can reasonably be expected to be obtained in relation to the consolidation process and the financial information of the components on which to base the group audit opinion.
For this purpose, the group engagement team shall obtain an understanding of the group, its components, and their environments that is sufficient to identify components that are likely to be significant components.
Where component auditors will perform work on the financial information of such components, the group engagement partner shall evaluate whether the group engagement team will be able to be involved in the work of those component auditors to the extent necessary to obtain sufficient appropriate audit evidence.
集团项目合伙人应当确定是否能够合理预期获取与合并过程和组成部分财务信息相关的充分、适当的审计证据,以作为形成集团审计意见的基础。集团项目组应当了解集团及其环境、集团组成部分及其环境,以足以识别可能的重要组成部分。如果组成部分注册会计师对重要组成部分财务信息执行相关工作,集团项目合伙人应当评价集团项目组参与组成部分注册会计师工作的程度是否足以获取充分、适当的审计证据。
Communication with the Component Auditor
The group engagement team shall communicate its requirements to the component auditor on a timely basis.
This communication shall set out the work to be performed, the use to be made of that work, and the form and content of the component auditor’s communication with the group engagement team.
The group engagement team shall request the component auditor to communicate matters relevant to the group engagement team’s conclusion with regard to the group audit.
集团项目组应当及时向组成部分注册会计师通报工作要求。通报的内容应当明确组成部分注册会计师应执行的工作和集团项目组对其工作的利用,以及组成部分注册会计师与集团项目组沟通的形式和内容。集团项目组应当要求组成部分注册会计师沟通与得出集团审计结论相关的事项。
19. 持续经营假设
Both directors and auditors of an entity have responsibilities regarding going concern. ISA 570 states that the auditor needs to consider the appropriateness of management’s use of the going concern assumption. The auditors need to assess the risk that the company may not be a going concern. Where there are going concern issues, the auditor needs to ensure that the directors have made sufficient disclosure of such matters in the notes to the financial statements.
管理层和审计人员对企业的持续经营都负有责任。审计人员需要考虑管理层使用持续经营假设是否适当。审计人员需要评价企业也许不是一个持续经营实体的风险。当存在影响持续经营的事件,审计人员需要确定管理层在报表相关附注中就这类事件做出了充分披露。
20. 书面说明
A written representation is a written statement by management provided to the auditor to confirm certain matters or to support other audit evidence.
书面声明,是指管理层向注册会计师提供的书面陈述,用以确认某些事项或支持其他审计证据。
Unfortunately, written representations are internal sources of evidence, and are therefore subject to bias. They are therefore potentially unreliable forms of audit evidence. They do not , on their own, constitute appropriate evidence. They do not, on their own, constitute sufficient evidence.  
书面声明是内部证据,有可能存在偏见,因此本身是不可靠的审计证据,其本身不构成适当、充分的证据。

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